Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking)

The Effect of Sustainability Reporting and Operational Efficiency on Firm Value in Consumer Non-Cyclicals Manufacturing Companies Listed on the IDX for the 2020–2024 Period

Amelia Reza Putri — 2026-08-31

This study aims to analyze the effect of sustainability reporting and operational efficiency on firm value in manufacturing companies within the consumer non-cyclicals sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The research sample was selected using a purposive sampling method, resulting in a number of firms that met the research criteria. The analytical method used is panel data regression by incorporating control variables in the form of firm size and leverage to control the influence of other factors on firm value. Firm value is measured using Tobin’s Q, sustainability reporting is measured based on the GRI disclosure index, and operational efficiency is measured using net profit margin. The results indicate that sustainability reporting and operational efficiency have an effect on firm value. Simultaneously, both independent variables play a role in increasing firm value. The findings of this study are expected to contribute to companies in improving the quality of sustainability disclosure and the management of operational efficiency, as well as to serve as a consideration for investors in making investment decisions.

Analisis Penerapan Sistem Informasi Akuntansi dan Internal Control dalam Optimalisasi Manajemen Persediaan Bahan Baku di Paten Bray Cafe

Alvian Huda Pramana — 2026-08-31

This study aims to analyze the implementation of the Accounting Information System (AIS) and internal controls in optimizing raw material inventory management at Paten Bray Caffee. This study employs a qualitative method with a descriptive approach. Data collection techniques included observation, interviews, and documentation involving management and employees at Paten Bray Caffee. The results indicate that Paten Bray Caffee has implemented an application-based Accounting Information System for recording sales and inventory receipts. However, the application of the AIS for recording expenses and raw material inventory has not been optimized, as these processes are still conducted manually and lack real-time integration. Furthermore, internal controls over raw material inventory are not yet effective, as evidenced by the lack of a dedicated warehouse, the absence of routine physical inventory counts, and discrepancies between inventory records and physical conditions on-site. These conditions result in reactive and poorly planned raw material inventory management. This study concludes that optimizing raw material inventory management at Paten Bray Caffee requires the implementation of an Accounting Information System integrated with strong internal controls, supported by clear operational procedures and adequate human resource competencies

Manajemen Risiko Kredit BNI

Marcellino Amput — 2026-08-31

Perbankan Indonesia menghadapi tantangan kompleks dalam menjaga stabilitas keuangan, terutama terkait risiko kredit. Penelitian ini menganalisis tren Non‑Performing Loan (NPL) Gross dan NPL Nett PT Bank Negara Indonesia (BNI) periode 2023–2025, serta memproyeksikan kondisi tahun 2026 menggunakan pendekatan time series. Data empiris menunjukkan NPL Gross relatif stabil di kisaran 1,9%, sementara NPL Nett meningkat hingga 0,7%, dengan penurunan coverage ratio dari 319% (2023) menjadi 205,5% (2025). Analisis regresi linear memperlihatkan tren NPL Gross menurun, NPL Nett meningkat, dan Net Interest Margin (NIM) tertekan. Simulasi skenario adverse dengan kenaikan suku bunga 50 basis poin memproyeksikan NPL Gross naik ke 4%, NPL Nett ke ±2%, dan coverage ratio turun di bawah 150% jika pencadangan tidak ditingkatkan. Implikasi dari kondisi ini adalah melemahnya profitabilitas, penurunan Capital Adequacy Ratio (CAR), serta meningkatnya kerentanan sektor UMKM dan energi fosil. Untuk mengatasi kelemahan tata kelola, penelitian ini menekankan penerapan Good Corporate Governance (GCG) melalui dynamic provisioning berbasis IFRS 9, digital risk dashboard, diversifikasi portofolio kredit hijau, dan penguatan koordinasi lintas lini dalam kerangka Three Lines Model. Integrasi antara analisis kuantitatif dan kebijakan tata kelola diharapkan mampu memperkuat daya tahan BNI terhadap risiko sistemik dan menjaga kepercayaan investor.

Analisis Faktor-faktor yang Mempengaruhi Kualitas Data Laporan Sistem Layanan Informasi Keuangan (SLIK) pada PT. Bank Pembangunan Daerah Papua

Marcelina Rettob — 2026-08-31

Sistem Layanan Informasi Keuangan (SLIK) Report is an information system managed by the OJK since 2018, replacing the Sistem Informasi Debitur (SID). PT BPD Papua is one of the participants in submitting the SLIK report. During the reporting process, obstacles were found that could affect the quality of the data submitted in the report. These obstacles were caused by several factors related to human resources, employee competence, job training, infrastructure, and information technology. This research was quantitative in nature, using the Structural Equation Model (SEM) analysis method. Data was collected using questionnaires administered to 50 respondents, and data analysis was performed using SmartPLS 4.0. The results obtained from this study are as follows: Human Resources do not have a positive and significant effect on the Quality of SLIK Report Data. Employee Competence does not have a positive and significant effect on the Quality of SLIK Report Data. Job Training has a positive and significant effect on the Quality of SLIK Report Data. Infrastructure has a positive and significant effect on the Quality of SLIK Report Data. Information Technology does not have a positive and significant effect on the Quality of SLIK Report Data. Job Training is considered the most influential factor on the Quality of SLIK Report Data, so it is necessary to conduct continuous training so that every employee involved in the SLIK reporting process can maintain the quality of the data to be reported. In addition, facilities and infrastructure are also considered to influence the quality of SLIK report data, so it is necessary to procure and maintain facilities and infrastructure in accordance with OJK regulations.

Laporan Sistem Layanan Informasi Keuangan (SLIK) adalah sistem informasi yang dikelola oleh OJK sejak pada tahun 2018, menggantikan Sistem Informasi Debitur (SID). PT BPD Papua sebagai salah satu peserta dalam penyampaian Laporan SLIK. dalam proses pelaporannya, ditemukan kendala-kendala yang dapat mempengaruhi kualitas data laporan yang disampaikan. Kendala ini disebabkan oleh beberapa faktor yang terkait dengan Sumber Daya Manusia, Kompetensi Pegawai, Pelatihan Kerja, Sarana Prasarana dan Teknologi Informasi. Jenis penelitian ini adalah Kuantitatif dengan metode analisis Structural Equation Model (SEM). Sementara pengumpulan data menggunakan kuisioner kepada 50 responden dan untuk analisis data menggunakan SmartPLS 4.0. Hasil yang diperoleh dari penelitian ini yaitu: Sumber Daya Manusia tidak berpengaruh positif dan signifikan terhadap Kualitas Data Laporan SLIK. Kompetensi Pegawai tidak berpengaruh positif dan signifikan terhadap Kualitas Data Laporan SLIK. Pelatihan Kerja memiliki pengaruh positif dan signifikan terhadap Kualitas Data Laporan SLIK. Sarana Prasarana memiliki pengaruh positif dan signifikan terhadap Kualitas Data Laporan SLIK. Teknologi Informasi tidak berpengaruh positif dan signifikan terhadap Kualitas Data Laporan SLIK. Pelatihan Kerja merupakan faktor yang dinilai paling berpegaruh terhadap Kualitas Data Laporan SLIK sehingga perlu untuk dilakukan pelatihan secara berkesinambungan sehingga setiap pegawai yang terkait dengan proses pelaporan SLIK dapat menjaga kualitas dari data yang akan dilaporkan. Selain itu, faktor sarana dan prasarana juga dinilai dapat mempengaruhi kualitas data laporan SLIK sehingga perlu untuk dilakukan pengadaan dan pemeliharaan terhadap sarana dan prasarana yang sesuai dengan ketentuan OJK.

Rasio Pajak, Pengawasan, dan Tax Control Framework: Studi Longitudinal SP2DK dan Pemeriksaan pada Wajib Pajak Badan

Lutfi Hidayat — 2026-08-31

Data-driven tax supervision enables tax authorities to detect anomalies, yet tax ratios may be misinterpreted when treated as conclusive evidence of non-compliance. This study examines how Corporate Tax to Turn Over Ratio (CTTOR) and Effective Tax Rate (ETR) relate to documented tax-supervision episodes and how a Tax Control Framework (TCF) strengthens organizational explainability. A longitudinal embedded single-case design covers an anonymized corporate taxpayer (PT X) during 2016–2025. Evidence comprises official and internal documents, five SP2DK episodes, four tax audits, and interviews with six purposively selected informants. The final interview dataset contains 642 answer cells, 1,056 sentence units, 18 thematic codes, and 1,656 coded references. Pattern matching, explanation building, negative-case analysis, and an NVivo-compatible coding workflow were applied. The findings show that CTTOR and ETR have diagnostic value but do not deterministically distinguish SP2DK from tax audits. Treatment is better explained by the interaction of materiality, data mismatch, transaction characteristics, evidence quality, and residual uncertainty. TCF maturity was assessed at the managed level, while formal control testing remained weaker than responsibility assignment and documented governance. The study proposes a process model linking risk signals, contextual assessment, regulatory treatment, taxpayer response, residual uncertainty, and outcomes, with TCF operating as a cross-stage explainability mechanism.